Legal provisions of COM(2005)697 - Authorisation of Spain to derogate from Article 11(A)(1) and Article 28e of the Sixth Council Directive (77/388/EEC) on the harmonisation of the laws of the Member States relating to turnover taxes - Main contents
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dossier | COM(2005)697 - Authorisation of Spain to derogate from Article 11(A)(1) and Article 28e of the Sixth Council Directive (77/388/EEC) on the ... |
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document | COM(2005)697 |
date | May 15, 2006 |
Article 1
This measure may only be used in order to prevent tax avoidance or evasion and when the consideration on which the taxable amount would otherwise be based has been influenced by family, management, ownership, financial or legal ties as defined in national legislation. For these purposes, legal ties shall include the formal relationship between employer and employee.